Of interest.

Up-to-date information about Antivirus – regime B extension and inspections

On 26 October 2020, the Government extended the regime B of the Antivirus program until the end of 2020 and thus continued the extension of the regime A of the Antivirus program, which was approved by the Government on 14 October 2020.

Antivirus regime B extension

Antivirus Regime B is intended for cases where employees are not able to work due to an obstacle to work on the part of the employer due to related economic difficulties due to the spread of coronavirus (a significant proportion of employees did not arrive at work – Section 208 of the Labour Code, lack of subcontracting – Section 207 let. a) of the Labour Code or demand decreased – Section 209 of the Labour Code). The conditions of regime B remain exactly the same as before and the procedure for employers or for the Labour Offices of the Czech Republic does not change either.

The right to compensation of employees:

  • in case of limitation of operation/production site (closure) for lack of workers due to obligatory quarantine or childcare of a significant proportion of employees(30% or more), the employee receives 100% of the average earnings for the duration of the obstacle;
  • in the case of a reduction of the availability of inputs(raw materials, products, services) necessary for the activity, when the concerned employee receives compensation of 80% of the average earnings for the duration of the obstacle;
  • in case of the reduction in demand for employer’s services or products(partial unemployment), when the employee according to an agreement with the trade union receives compensation of 60% of the average earnings for the duration of the obstacle, and if there is no trade union at the employer, then according to the internal regulations of the employer.

Refunds to employer: in all cases, the employer is entitled to 60% of the paid wage compensation, including payments to state (super-gross wage). The maximum amount of the contribution per employee is CZK 29.000 per month.

The submission of applications is still fully electronic and is implemented through the web application of the Labour Office.

Antivirus program regime A and C

Regime A of the Antivirus program, which is intended for employers with forced traffic restrictions, has also been extended until the end of this year. Closed operations are now entitled to 100% compensation of wages, in the case of quarantine, the contribution from the state remains at 80% of wages. For more information, see the article Up-to-date information about Antivirus – regime A adjustment and inspections.[1]

Regime C of the Antivirus program regulated the waiver of compulsory social security contributions for employers and is has not been extended yet.


Regimes A and B of the Antivirus program have strict conditions, to which the applicant undertakes by concluding an agreement with the Labour Office.  Due to verification of these conditions, the inspections of the Labour Office have begun to go to the applicants since the summer.

The inspection examines the fulfilment of all obligations, which in any way relate to the use of contributions under the program in relation to the concerned employees – proper conclusion of employment contract and any subsequent amendments and documentation (e.g. wage assessments), attendance records, barriers to work and hours worked, calculation and payment of wages and levies, internal directives and instructions related to the so-called partial unemployment and literally all documentation and records for these processes, including their compliance with the information provided in the monthly bills under the Antivirus program.

The inspection can be expected to be performed by the vast majority of entities that have received support. Therefore, if you are receiving any contributions from the Antivirus program, we strongly recommend that you prepare for such inspection.


If you have any questions, do not hesitate to contact us.



Mgr. Jakub Málek, partner – malek@plegal.cz

Kateřina Roučková, legal assistant – rouckova@plegal.cz




29. 10. 2020


[1] https://www.peytonlegal.cz/en/news-program-antivirus/